1,720,958 research outputs found
Analisis determinan pengungkapan Islamic Social Reporting (ISR) serta dampaknya terhadap profitabilitas pada bank umum syariah di Indonesia periode 2013-2017
Get PDFPenelitian ini bertujuan untuk mengetahui determinan tingkat pengungkapan Islamic Social Reporting (ISR) serta dampaknya terhadap profitabilitas pada Bank Umum Syariah di Indonesia. Penelitian ini menggunakan Good Corporate Governance (GCG) yang diproksikan dengan self assessment, jumlah komisaris dan jumlah Dewan Pengawas Syariah (DPS), financial diproksikan dengan ukuran perusahaan, umur perusahaan, DER, Biaya Sosial, BOPO, FDR dan NPF. Profitabilitas diproksikan dengan ROA dan ROE. Teknik pengambilan sampel menggunakan metode purposive sampling. Ada 12 Bank Syariah yang memenuhi kriteria sampel penelitian periode 2013-2017. Hasil penelitian menunjukkan bahwa: pertama, GCG berpengaruh negatif terhadap ISR. Kedua, faktor financial berpengaruh positif terhadap ISR. Ketiga, GCG berpengaruh negatif terhadap profitabilitas, semakin banyak jumlah komisaris dan DPS akan berdampak pada besarnya biaya manajerial Bank. Keempat, faktor financial berpengaruh positif terhadap profitabilitas. Kelima, ISR berpengaruh negatif terhadap profitabilitas. Keenam, ISR memediasi hubungan antara GCG dan faktor financial dengan profitabilitas.
ABSTRACT:
This study aims to determine of disclosure level of Islamic Social Reporting (ISR) and its impact on profitability at Sharia Commercial Bank in Indonesia. This study uses Good Corporate Governance (GCG) which is proxied with self assessment, number of commissioner and number of Sharia Supervisory Board (DPS), financial is proxied with company size, company age, DER, Social Cost, BOPO, FDR and NPF. Profitability is proxied with ROA and ROE. The sampling technique used purposive sampling method. There are 12 Sharia Banks that meet the criteria of the study sample period 2013-2017. The results showed that: first, GCG had negative effect on ISR. Second, financial factors have a positive effect on ISR. Thirdly, GCG negative affects profitability, the greater the number of commissioners and DPS will have an impact on the manejerial costs of the Bank. Fourth, financial factors have a positive effect on profitability. Fifth, ISR has a negative effect on profitability. Sixth, ISR mediates the relationship between GCG and financial factors with profitability
Mapping Research Problematika Zakat Indonesia Di Era Society 5.0: Systematic literature review-VOSviewer
No full textThis study aims to discuss the development of research related to zakat problems in Indonesia over the past ten years (2011-2021). Based on research using the SLR-Vosviewer method, it was found that ISRA International Journal of Islamic Finance is the journal with the highest impact factor or significance level with the Scopus Q3 category and its SJR of 0.345. The most widely used keywords in zakat journals are themed Zakat Management, while the keyword clusters are divided into 24 clusters. Finally, the latest zakat research links zakat and asymmetric information, bureaucracy, and efficiency. This study limited the sample to only journals indexed by Scopus, Sinta 1, and Sinta 2. The significance of the research lies in the SLR-Vosviewer method as a bibliometric analysis tool for the zakat challeng
Dinamika Risk Dan Return Investasi Saham Jakarta Islamic Indeks (JII) Di Masa Pandemi Covid 19
Get PDFThe purpose of this study is to analyze the dynamics of returns and risks of Sharia stock investment in JII during the Covid-19 pandemic period. This type of research is quantitative using an observational descriptive research design. This research was conducted in January 2019 – December 2021. The sampling technique uses purposive sampling, from 30 populations that meet the sample criteria of 16 companies. The results of this study concluded that JII\u27s risk and stock returns for 2019-2021 experienced dynamic fluctuations. In 2019-2021, stock returns can be said to be unstable or even tend to decline, this is evidenced by the trendline that is pointing downwards, while for risks in the pandemic year, fluctuations tend to be more stable than returns.
 
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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